61.assessed level of material misstatement risk 重大错报风险的评估水平 zl:
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62.simall business 小规模企业 UkqLLzL
63.accounting system 会计系统 ';ZJuJ.
64.test of control 控制测试 k oHY
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65.walk-through test 穿行测试 Q%eBm
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66.communication 沟通 Ki=7nKs
67.flow chart 流程图 "^XN"SUw
68.reperformance of internal control 重新执行 :.35pp,0
69.audit evidence 审计证据 %x927I>
70.substantive procedures 实质性程序 u^]yz&9V
71.assertions 认定 g$ 2M|Q
72.esistence 存在 /ruf1?\,R
73.occurrence 发生 ;! 9_5Ar%
74.completeness 完整性 %'=oMbi>i4
75.rights and obligations 权利和义务 he+[
76.valuation and allocation 计价和分摊 ,B#Y9[R
77.cutoff 截止 6pLwwZD
78.accuracy 准确性 Cf
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79.classification 分类 ~qqtFjlG^
80.inspection 检查 YAPD7hA
81.supervision of counting 监盘 .|aSGvE
82.observation 观察 v
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83.confirmation 函证 N )!v-z,k
84.computation 计算 (Dl"s`UH~
85.analytical procedures 分析程序 W@ Z=1y
86.vouch 核对 }cPV_^{
87.trace 追查 SRD&Uf0M
88.audit sampling 审计抽样 XB Y"7}
89.error 误差 RyhR#
90.expected error 预期误差 8 6+>|
91.population 总体 Z|/):nVP7
92.sampling risk 抽样风险 f9 Xw]G9
93.non- sampling risk 非抽样风险 FRg6-G/S
94.sampling unit 抽样单位 xaS
95.statistical sampling 统计抽样 s Y6'y'a95
96.tolerable error 可容忍误差 'pe0Q-
97.the risk of under reliance 信赖不足风险 gU~)(|Nu.
98.the risk of over reliance 信赖过度风险 GawO>7w8
99.the risk of incorrect rejection 误拒风险 F0JFx$AoD
100. the risk of incorrect acceptance 误受风险 }O>Zu[8a
101.working trial balance 试算平衡表 nB]Q^~jX
102.index and cross-referencing 索引和交叉索引 i4p
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103.cash receipt 现金收入 kp6x6%{K\
104.cash disbursement 现金支出 \\lC"Z#J`
105.bank statement 银行对账单 YHA[PF
106.bank reconciliation 银行存款余额调节表 (s3%1OC[
107.balance sheet date 资产负债表日 ~ZNhU;%YW
108.net realizable value 可变现净值 wMUnZHd{|
109.storeroom 仓库 JdRs=#X
110.sale invoice 销售发票 >ahj|pm
111.price list 价目表 MYPcH\K$h
112.positive confirmation request 积极式询证函 Sy'>JHx
113.negative confirmation request 消极式询证函 yTn@p(J
114.purchase requisition 请购单 >YfOR%mS4
115.receiving report 验收报告 |pgkl`
116.gross margin 毛利 bVx]r[
117.manufacturing overhead 制造费用 =z/F=1^<
118.material requisition 领料单 @j
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119.inventory-taking 存货盘点 OKqpc;y:D
120.bond certificate 债券 h+W^k+~(
121.stock certificate 股票 d0=nAZZ
122.audit report 审计报告 .'a |St
123.entity 被审计单位 I I8nz[s
124.addressee of the audit report 审计报告的收件人 %:,=J
125.unqualified opinion 无保留意见 [o.zar82
126.qualified opinion 保留意见 ul?BKV+3E
127.disclaimer of opinion 无法表示意见 } 8P}L@q
128.adverse opinion 否定意见